FISCAL REFORM APPROVED BY 2021
INFORMATION OF GENERAL INTEREST.
Finally, on November 5, the Tax Reform package for 2021 was approved by the Chamber of Deputies, after said package was returned by the Chamber of Senators after having made some adjustments to what was originally approved by the Deputies.
The main changes that were made during the legislative process to the original initiative of the Executive, are related to the following:
- The proposal of establish complementary quotas for automotive fuels.
- The proposal to incorporate the use of technological tools by the tax authority, such as photographic and video cameras, tape recorders, cell phones or others, was rejected.
- The income tax withholding scheme foreseen for the sale of goods or the provision of services through technological platforms was modified, establishing the application of a single rate per activity.
- The sanction of the temporary blocking of access to the digital service, for residents abroad without an establishment in Mexico that provide digital services, when they fail to comply with the obligations to retain and pay income tax for 3 consecutive months.
- An income cap of 75 million pesos was established, so that individuals can assimilate the income provided for in sections IV, V and VI of article 94 of the Income Tax Law into salaries.
Once the fiscal package was approved, the Executive took turns for publication in the DOF, which is still pending.
Below we present what we consider to be the most relevant of the Federation’s Income Law for 2021, as well as the main reforms approved to the Income Tax, Value Added Tax and Federation Tax Code laws.
- 1. INCOME LAW OF THE FEDERATION FOR THE YEAR 2021.
Below we present the most significant changes in relation to the one in force in the previous year.
Of the Income and Public Debt
In fiscal year 2021, the Federation will receive the following estimated income:
Administrative Facilities and Tax Benefits
ARTICLE 8. Surcharge Rates
The same surcharge rates continue for 2021, as follows:
In cases of extension for the payment of tax credits, surcharges will be incurred:
- At 0.98% per month on unpaid balances.
- When payment in installments is authorized, the following surcharge rate will apply:
to) Partial payments of up to 12 months, the surcharge rate will be 1.26% per month.
b) Partial payments of more than 12 months and up to 24 months, the surcharge rate will be 1.53% per month.
c) Partial payments from 25 months onwards and in the case of deferred payments, the surcharge rate will be 1.82% per month.
The surcharge rates established in section II of this article include updating.
Therefore, the rate of late fees will continue at 1.47% per month by 2021
ARTICLE fifteen. Reduction of Fines during 2021
During 2021, taxpayers who are imposed fines for infractions derived from non-compliance with tax obligations other than payment obligations such as:
- Those related to the Federal Taxpayers Registry
- Those related to the presentation of declarations, requests or notices
- Obligation to keep accounting
- For not making provisional payments in accordance with tax provisions
- Except for those imposed for declaring excess tax losses and those contemplated in article 85, section I of the Federal Tax Code.
They will pay 50% of the fine, when:
- Make the payment after the tax authorities initiate the exercise of their powers of verification and before the final act of the home visit is drawn up or the office of observations is notified in cabinet review.
- In addition to the fine, the omitted contributions and their accessories are paid when appropriate.
They will pay 60% of the fine, when:
- Make the payment after the final act is drawn up, or the notice of observations or the provisional resolution is notified in the case of electronic reviews, and before the resolution determining the amount of the omitted contributions or the final resolution in case of electronic reviews.
- Tax incentives for 2021
As a novelty, it is established that the beneficiaries of the tax incentives provided for in sections I to VII of section A of this article 16, must consider them as accumulative income for the purposes of income tax, at the time they are effectively credited.
I. Incentive for people with business activities that use diesel or biodiesel and their mixtures as fuel in machinery
- …………………………………………………………………………………………………………. The stimulus will apply to people who carry out business activities and who obtain income for the purposes of income tax less than 60 million pesos in the fiscal year, without considering those from the disposal of fixed assets and land related to their activity, and will not be applicable for legal entities that are considered related parties according to article 179 of the Income Tax Law.
- …………………………………………………………………………………………………………. They will be able to credit an amount equivalent to the IEPS paid for the import or acquisition for their final consumption of diesel or biodiesel and their mixtures, provided that it is used as fuel in machinery in general, except in vehicles, against the ISR caused in the year in which it is Generate the stimulus, using the official form that the SAT will announce through rules.
- …………………………………………………………………………………………………………. When the accreditation is not made in the exercise, the right to do it later will be lost.
- …………………………………………………………………………………………………………. This stimulus will also be applicable to marine vehicles when the requirements established by the SAT through Rules are met.
- …………………………………………………………………………………………………………. For the application of the stimulus to biodiesel and its mixtures to proceed, the beneficiary must have the import petition, or the tax receipt in which the amount of each of the fuels contained in the case of mixtures is recorded. . The purchase receipt must also contain the number of the import request with which the importation of said fuel was carried out and must obtain a copy of said request from its supplier.
II. Requirements for applying the Diesel or Biodiesel Credit and their mixtures
- …………………………………………………………………………………………………………. The amount that can be credited will be the one that results from multiplying the corresponding IEPS fee according to article 2, section I, subsection D), numeral 1 subparagraph c) or numeral 2 of the IEPS Law, as appropriate to the type of fuel, with the adjustments that may correspond to it, in force at the time of importing or acquiring the diesel or biodiesel and their mixtures, for the number of liters imported or purchased.
- …………………………………………………………………………………………………………. People dedicated exclusively to agricultural or forestry activities in accordance with the sixth paragraph of article 74 of the Income Tax Law (whose income from said activities represents at least 90% of their total income) may credit the amount resulting from applying the factor of 0.355 , at the customs value or at the price recorded in the corresponding voucher for the acquisition of diesel or biodiesel and their mixtures, including the Value Added Tax. For these purposes, the tax corresponding to article 2-A of the IEPS Law will not be considered within the price.
III. Refund of IEPS for Agricultural or Silvicultural Activities
- …………………………………………………………………………………………………………. People dedicated exclusively to agricultural or forestry activities in accordance with the sixth paragraph of article 74 of the Income Tax Law (whose income from said activities represents at least 90% of their total income) may request the return of the IEPS instead of applying the accreditation for the importation or acquisition of diesel or biodiesel and their mixtures, in accordance with the following:
- …………………………………………………………………………………………………………. Individuals with income that does not exceed 20 times the annual value of the UMA in force in 2020, may request up to $ 747.69 per month, or up to $ 1,495.39 per month if they are taxed in the General Regime of Business Activities or in the RIF.
- …………………………………………………………………………………………………………. Morales persons with income that does not exceed 20 times the annual value of the UMA in force in 2020 for each member, without exceeding 200 times the annual value of the UMA in total, may request up to $ 7,884.96 per month or $ 14,947.81 provided they meet with its tax obligations in accordance with articles 74 and 75 of Chapter VIII of Title II Income Tax Law (Regime of agricultural, livestock, forestry and fishing activities)
- …………………………………………………………………………………………………………. The refund will be requested on a quarterly basis in the months of April, July and October 2021 and January 2022. The right to refund is valid for 1 year from the import or acquisition of diesel or biodiesel and their mixtures, and you will lose the right to do so later.
IV. Stimulus for Public and Private Transporters of people and cargo, and for Tourist Transport that use diesel or biodiesel and their mixtures as fuel in vehicles
- …………………………………………………………………………………………………………. They will be able to credit an amount equivalent to the IEPS paid for the import or acquisition for their final consumption of diesel or biodiesel and their mixtures, which is for automotive use, against their own income tax caused in the year in which the stimulus is generated, using the official form that will announce the SAT through rules.
- When the accreditation is not made in the exercise, the right to do it later will be lost.
- …………………………………………………………………………………………………………. The amount that can be credited will be the one that results from multiplying the corresponding IEPS fee according to article 2, section I, subsection D), numeral 1 subparagraph c) or numeral 2 of the IEPS Law, as appropriate to the type of fuel, with the adjustments that may correspond to it, in force at the time of importing or acquiring the diesel or biodiesel and their mixtures, for the number of liters imported or purchased.
- …………………………………………………………………………………………………………. In order for the accreditation to proceed, the payment for the importation or acquisition of diesel or biodiesel and its mixtures must be made with an electronic purse authorized by the SAT, credit, debit or service card, personal check issued by the importer or purchaser for payment to the transferor’s account, or electronic transfer of funds from accounts opened in the name of the taxpayer.
- …………………………………………………………………………………………………………. The benefit may not be used by taxpayers who predominantly provide their services to related parties in accordance with article 179 of the Income Tax Law.
- …………………………………………………………………………………………………………. Additionally, for the application of the stimulus of biodiesel and its mixtures to proceed, the beneficiary must have the import petition, or the fiscal receipt in which the amount of each of the fuels contained in the case of the mixtures. The purchase receipt must also contain the number of the import request with which the importation of said fuel was carried out and must obtain a copy of said request from its supplier.
- …………………………………………………………………………………………………………. It is noted that the definition of private transportation of people or cargo includes that carried out by taxpayers with vehicles they own or with vehicles that they have under lease, including financial leasing, to transport their own goods or their personnel, or goods or personnel related to their economic activities, without thereby generating a charge.
V. Stimulus for Public and Private Transporters of cargo or passage, and for Tourist Transport that use the National Network of Toll Highways
- The incentive will apply to carriers that obtain income for ISR purposes of less than 300 million pesos in the fiscal year, without considering those from the sale of fixed assets and land related to their activity, and will not be applicable to legal entities that they are considered related parties according to article 179 of the Income Tax Law.
- …………………………………………………………………………………………………………. They may credit up to 50% of the fees paid for using the National Network of Toll Highways, against the ISR of the year in which the expense is made, using the official form that the SAT will announce through rules.
- Whoever does not accredit the stimulus in the corresponding exercise will lose the right to do so later.
SAW. Incentive for taxpayers who use fossil fuels in their production processes, as long as they are not used for combustion
- …………………………………………………………………………………………………………. They will be able to credit the amount that results from multiplying the corresponding fuel IEPS quota in accordance with article 2, section I, subsection H of the IEPS Law, by the amount of fuel consumed in a month, which has not been subjected to a combustion process, against the ISR of the year in which the fuels are purchased, using the official form that will be announced by the SAT through rules.
- …………………………………………………………………………………………………………. Whoever does not accredit the stimulus in the corresponding exercise will lose the right to do so later.
- …………………………………………………………………………………………………………. The SAT is empowered to issue general rules that determine the maximum percentages of use of fuel not subject to a combustion process by type of industry, with respect to liters or tons, as appropriate to the type of fuel in question, purchased in a calendar month, as well as the other provisions necessary for the correct application of this fiscal stimulus.
VII.Encouragement for holders of mining concessions who pay the special right on mining (Art. 268 LFD)
- The stimulus will apply to holders of mining concessions and assignments whose gross annual income from the sale of minerals is less than 50 million pesos
- It consists of crediting the special mining right paid in the year, against the own income tax corresponding to the same year in which the stimulus is determined.
VIII. Tax incentive for individuals and legal entities that sell books, newspapers and magazines
- …………………………………………………………………………………………………………. The stimulus will apply to people residing in Mexico who obtain at least 90% of their total income from the sale of books, newspapers and magazines, and whose total income in the immediately preceding fiscal year would not have exceeded 6 million pesos.
- …………………………………………………………………………………………………………. It consists of an additional deduction for ISR purposes, for an amount equivalent to 8% of the cost of the books, newspapers and magazines purchased by the taxpayer.
A paragraph is added to section A of this article to establish that the beneficiaries of the tax incentives provided for in sections I to VI of this section will consider as accumulative income for the purposes of income tax, the tax incentives referred to in the aforementioned sections. , at the time they are actually credited.
ARTICLE 21. Interest Withholding Rate
During 2021 the annual withholding rate on the interest paid by the institutions of the financial system will be 0.97% on the amount of the invested capital. Likewise, this article explains the methodology to calculate this rate. It should be noted that for 2020 this rate was 1.45% per year, so the decrease was 33.1%
ARTICLE 23. Tax benefits for RIF taxpayers
Once again, the provisions of the Decree that grant tax benefits to those who pay taxes in the Tax Incorporation Regime, published in the DOF on September 10, 2014 and which came into force as of January 1, 2015 are included. note that the facilities remain unchanged and under the same terms as in the previous year.
ARTICLE 24. Provisions for the purposes of the Income Tax Law
In this article the provisions remain in forcethat indicate facilities in support of those affected by the earthquakes that occurred in Mexico on September 7 and 19, 2017, both for individuals who receive financial support for the reconstruction of their home, and for civil organizations and trusts authorized to receive donations that give and receive donations to carry out rescue and reconstruction work in cases of natural disasters. These provisions continue in the same terms as in the previous year.
- 2. LAW ON INCOME TAX
ARTICLE 27, Frac. I. f) and ARTICLE 151, Frac. III. F). Donations to company school programs (Repealed)
The deduction for donations granted to the company school programs is eliminated.
MORAL PERSONS WITH NON-PROFIT PURPOSES
ARTICLE 79. Legal Persons who are not taxpayers of income tax
This article is reformed in the following 3 points:
Incorporation to Title III of the organizations that group cooperatives
Section VIII of this article is amended to include as non-taxpayers of income tax, the cooperative integration and representation bodies referred to in the General Law of Cooperative Societies.
Authorization to receive deductible donations as a requirement to pay taxes in Title III
Sections XI, XVII, XIX and XX of article 79 are amended, incorporating for the companies or associations that are mentioned, the requirement of having authorization to receive deductible donations in order to be able to pay taxes in the legal person regime for non-profit purposes, for be as follows:
The following legal persons are not taxpayers of income tax:
XI. Non-profit civil societies or associations authorized to receive deductible donations under the terms of this Law, dedicated to scientific or technological research that are registered in the National Registry of Scientific and Technological Institutions.
XVII. Associations or civil societies, organized non-profit and authorized to receive deductible donations in the terms of this Law, that grant scholarships, referred to in article 83 of this Law.
XIX. Societies or civil associations, organized non-profit and authorized to receive deductible donations in the terms of this Law, that are constituted and function exclusively for carrying out research activities or preservation of wild, terrestrial or within the geographical areas indicated by the SAT through general rules, as well as those that are constituted and function exclusively to promote the prevention and control of water, air and soil pollution, the protection of the environment and the preservation and restoration of ecological balance.
XX. Non-profit associations and civil societies authorized to receive deductible donations in the terms of this Law, which prove that they are exclusively dedicated to the reproduction of species in protection and danger of extinction and to the conservation of their habitat, always that in addition to complying with the general rules issued by the SAT, a prior opinion is obtained from the Ministry of the Environment and Natural Resources.
Expenses without proof will be distributable remnant
Finally, the second paragraph of article 79 is amended to consider distributable remnant as the expenditures that they make and are not deductible under the terms of Title IV of this Law, andlimiting the caveat that allowed non-deductible expenses not to be considered as distributable remnant due to the fact that they were not covered with a tax receipt or paid through authorized forms of payment, in accordance with the provisions of section IV of article 147 of the Income Tax Law
In relation to these reforms, the Second Transitory Article establishes the following:
I. When, on the date of its entry into force, the legal entities mentioned in sections XI, XVII, XIX and XX of article 79 of the Income Tax Law, do not have authorization to receive deductible donations, from that date they must pay taxes. in the terms of Title II of the aforementioned Law. However, they must determine the distributable remainder generated as of December 31, 2020 in the terms of Title III of the Income Tax Law in force until this last date, and their partners and members will accumulate the remainder that said legal entities deliver them in cash or goods
II. The reform to sections XI, XVII, XIX and XX of article 79 of the Income Tax Law will enter into force on July 1, 2021
ARTICLE 80. Income not related to the authorized activity
A last paragraph is added to this article, to establish that the legal entities and trusts authorized to receive deductible donations from income tax, that obtain income from activities other than the purposes for which they were authorized, in a percentage greater than 50% of the total of the income for the fiscal year will lose the corresponding authorization, which will be determined by resolution issued and notified by the fiscal authority. If, within the twelve months following the loss of authorization to receive deductible donations, said authorization is not obtained again, they must allocate all their assets to another donee authorized to receive deductible donations.
ARTICLE 82. Destination of the assets of the authorized donee
Sections IV, V and VI of article 82 are amended, which indicates the requirements that must be met the institutions to be considered as authorized to receive deductible donations, specifying the following:
IV. That the corporate purpose to which they must allocate all of their assets is the one for which they have been authorized to receive donations deductible from ISR
V. Q In the cases of revocation of the authorization or when its validity has concluded and it has not been obtained again or renewed, within the following twelve months, the former grantee must allocate all of her assets to other entities authorized to receive donations deductible from ISR, who must issue the tax receipt for donation, which will not be deductible for purposes of ISR.
The donees referred to in the preceding paragraph will be taxed under the terms of Title II of the Income Tax Law.
The foregoing will also be applicable in the event of approval of the authorization cancellation request made by the authorized donee.
SAW. Is established the obligation to keep available to the general public the information related to the patrimony of the authorized donees, together with the information corresponding to the authorization to receive donations and the use and destination that has been given to the donations received.
The donees who fail to comply with this obligation must rectify it within the month following the one in which the notification of the revocation took effect or the one in which the non-renewal of the authorization was published.
ARTICLE 82-Ter. Certification for donees (Repealed)
The “certification of compliance with tax obligations, transparency and social impact assessment” is eliminated for authorized donees, as well as the procedure for obtaining them.
ARTICLE 82-Quáter. Reasons for revocation of the authorization to receive deductible donations
Is added Article 82-Quáter to include within the Law the grounds for revocation of the authorization to receive deductible donations and the procedure that the SAT must follow for said revocation, which are provided for in Rules 3.10.15 and 3.10.16 of the RMF , according to the following:
TO. The following are grounds for revocation of the authorization to receive deductible donations, which will start the revocation procedure:
I. Allocate their assets for purposes other than the corporate purpose for which they obtained the corresponding authorization, in accordance with section I of article 82 of the Law.
II. Failure to issue the tax receipt that covers the donations received or issue tax receipts for deductible donations to cover any other operation other than the donation.
- When due to the exercise of the powers of verification or of the files, documents or databases of the SAT or those to which said body has access or has in its power, the update of any fact that constitutes breach of the obligations is known or requirements that establish the fiscal provisions in charge of the authorized donees.
- Be included in the list referred to in the fourth paragraph of Article 69-B of the CFF
- If the legal representative (s), partners or associates or any member of the Board of Directors or Administration of a civil organization or trust whose authorization has been revoked within the last five years, are part of the civil organizations and trusts authorized to receive donations deductible during the term of the same.
- To be in the assumption established in the last paragraph of article 80 of this Law, relative to obtaining income for activities other than those that were authorized to receive donations, in a percentage greater than 50% of their total income for the year.
Civil organizations and trusts whose authorization to receive deductible donations for ISR purposes has been revoked due to the causes referred to in sections I to V of this section, will not be able to obtain authorization again to receive deductible donations, until they correct the reason for which they were revoked or, where appropriate, pay the corresponding income tax.
In the case of the cause referred to in section VI of this section, they will not be able to obtain the authorization again and must allocate all their assets to another authorized donee to receive donations deductible from income tax.
B. The SAT will carry out the procedure of revocation of the authorization to receive deductible donations from the ISR according to the following:
I. It will issue a letter through which it informs the authorized donee of the reason for revocation that is configured in accordance with the previous section, granting it a period of ten business days following the one in which the notification of said letter takes effect, so that declare before the tax authority what is convenient for you, providing documentation and information to distort it.
II. Once the term referred to in the previous section has expired, the tax authority will issue the corresponding resolution within a term that will not exceed three months, counted from the day following that on which the referred term expired.
III. The resolution will be notified in accordance with the applicable tax provisions.
ARTICLE 84. Business school programs (Repealed)
The school-company programs are eliminated from the legal persons regime for non-profit purposes and as authorized donees.
ARTICLE 94. Income assimilated to salaries
A last paragraph is added to this article to establish an income cap of 75 million pesos, so that natural persons can assimilate the income provided for in sections IV, V and VI of article 94 of the Income Tax Law, which refer to the following:
IV. The fees paid predominantly to a borrower,
V. Income from the provision of independent personal services when the person receiving the payment communicates in writing to the borrower that he exercises the option of assimilated to salaries.
SAW. Income from business activities when the person receiving the payment communicates in writing to the person making the payment that they exercise the option of assimilated to salaries.
It also indicates that in case the income exceeds the limit, the natural persons who receive them must pay the respective tax in the terms of the corresponding chapter in accordance with the provisions of Title IV as of the month following the date on which such income exceed 75 million pesos. The natural persons who are in this case, must communicate this situation in writing to the borrowers or the persons who make the payments, for which the provisions of the general rules issued by the SAT will be followed.
ARTICLE 113-A. Income from the sale of goods or provision of services through technological platforms
The income tax withholding scheme foreseen for the sale of goods or the provision of services through technological platforms is modified, establishing the application of a single rate per activity and leaving behind the table scheme with variable rates according to income level. according to the following:
The withholding must be made on the total income that individuals actually receive through the aforementioned means referred to in the first paragraph of this article, not including VAT. This withholding will be considered a provisional payment. The following retention rates will be applied to the total amount of the mentioned income:
- In the case of the provision of passenger land transport services and the delivery of goods, the retention will be made for 2.1%
- In the case of provision of hosting services, the retention will be made for 4%
- In the case of sale of goods and provision of services, the retention will be made for 1%
ARTICLE 113-D. Penalty for breach of the obligations provided in the VAT Law, by residents abroad without establishment in Mexico
This article is added to establish that the sanction provided for in article 18-H BIS of the VAT Law will be applicable, in the case of non-compliance with the obligations to withhold and pay income tax in the terms of article 113-C, section IV of the Income Tax Law, incurred for three consecutive months by legal entities resident abroad without permanent establishment in the country or foreign legal entities referred to in article 113-A of the Income Tax Law.
The sanction referred to in this article is independent of the one that corresponds according to the CFF.
For the purposes of temporary blocking of access to the digital service and, where appropriate, for its unblocking, articles 18-H TER, 18-H QUÁTER and 18-H QUINTUS of the VAT Law will be applicable where appropriate, when legal entities and the foreign entities or legal figures referred to in the first paragraph of this article, fail to comply with the obligations to retain and pay the income tax in the terms of article 113-C, section IV of this Law, for three consecutive months.
- 3. VALUE ADDED TAX LAW
ARTICLE 18-B. Services that are taxed
The second paragraph of section II of this article is eliminated, which discards the exclusion that indicates that digital intermediation services that have as their object the sale of used movable property, will not be considered as such for the purposes of the obligations provided. in the Chapter on the provision of digital services.
In accordance with the explanatory memorandum, it is intended to generalize the treatment that should be given to the sale of goods made through intermediation platforms, that is, to tax the service provided by the platform regardless of whether they are intended to sell used movable property. .
ARTICLE 18-D. Obligations of residents abroad to provide digital services
A third paragraph is added to establish as a facility that residents abroad without an establishment in Mexico, who provide the digital services referred to in sections I, III and IV of article 18-B (download or access to images, films , text, information, video, audio, music, games, obtaining mobile tones, viewing online news, weather forecasts and statistics; online clubs and dating sites, as well as distance learning), will not be required to comply with the obligations set forth in this article, provided that the aforementioned digital services are provided through digital mediation platforms referred to in section II of article 18-B and the latter make them withhold VAT at 100 % in the terms of article 18-J,section II, subsection a), second paragraph (which is also added)
ARTICLE 18-J. VAT withholding and other obligations of the providers of the digital intermediation service
The following is added:
- A second paragraph to section I, which incorporates the option for digital mediation platforms of Publish on its website, application or platform, the price at which the goods or services are offered by the disposers, service providers or grantors of the temporary use or enjoyment of goods, in which they operate as intermediaries, without manifesting VAT in the form expressly and separately, as long as the prices include VAT and are published with the legend “VAT included”.
- A second paragraph to subsection a) of section II to establish that in the case of residents abroad without an establishment in Mexico, who provide the digital services provided in article 18-B, sections I, III and IV of this Law, the providers of the digital intermediation service must retain 100% of the VAT charged. In this case,When the recipient requests it, they must issue and send electronically to the recipients of the aforementioned digital services in national territory, the vouchers referred to in section V of article 18-D of the Law VAT, either in the name of the person to whom the withholding is made or in their own name.
- A fourth paragraph to fraction III to indicate that nor there will be an obligation to provide the information referred to in this section, in the case of residents abroad without an establishment in Mexico who provide the digital services provided for in article 18-B, sections I, III and IV of this Law, to the That the withholding be made in the terms of section II, subsection a), second paragraph, of this article.
The consequences of non-compliance with the obligations provided in the VAT Law, by residents abroad without an establishment in Mexico, are incorporated into the Law, with the addition of the following articles:
ARTICLE 18-H BIS.- Cases in which the temporary blocking of access to the digital service proceeds
Failure to comply with the obligations referred to in sections I, VI and VII of article 18-D of this Law (register in the RFC, designate a legal representative and provide an address in national territory and process the electronic signature) by residents abroad without establishment in Mexico that provide the digital services provided for in article 18-B of this Law, to recipients located in national territory, will result in temporarily blocking access to the digital service of the provider of digital services that breached with the obligations, blockade that will be carried out through the concessionaires of a public telecommunications network in Mexico, until such time as said resident complies with the omitted obligations.
The sanction referred to in the previous paragraph will also be applied when the resident abroad fails to pay the tax or the full amount of the withholdings that must be made, as well as the presentation of the payment and informative declarations to which they refer. Articles 18-D, section IV, and 18-J, sections II, subsection b) and III of this Law for three consecutive months or for two consecutive quarterly periods, in the case of the informative return referred to in section III of article 18-D cited.
Additionally, when the cases referred to in the previous paragraph arise, the registration in the RFC referred to in article 18-D, section I, of this Law will be canceled and the list of residents in the foreigner registered, both on the SAT page and in the Official Gazette of the Federation (DOF)
The penalties referred to in this article are independent of those corresponding to the omission in the payment of the tax, in the whole of the withholdings and in the presentation of the payment and informative declarations, in accordance with the provisions of article 18- G of this Law.
ARTICLE 18-H TER.- Procedure prior to the issuance of the blocking order
For the purposes of the provisions of article 18-H BIS of this Law, prior to the blockade, the SAT will inform the taxpayer of the resolution determining the breach of the obligations in question.
In the case of non-compliance with the obligations referred to in sections I, VI and VII of article 18-D, the resolution will be announced by publication in the DOF and, in the case of those established in articles 18-D, sections III and IV, and 18-J, sections II, subsection b) and III of this Law, the resolution will be notified to the legal representative of the resident abroad without establishment in Mexico, in order that the taxpayers can declare before the tax authority what that it is appropriate to their right and provide the documentation and information that they consider pertinent to disprove the facts that gave rise to the aforementioned determination, within a period of fifteen days from the day following the corresponding publication or notification.In said manifestation, the taxpayer must indicate an address to receive notifications within the national territory or an email for the same purpose.
Taxpayers may request, through the means authorized by the SAT through general rules, for a single occasion, an extension of five days to the term provided in the previous paragraph, to provide the respective documentation and information, provided when the request for an extension is made within that period. The extension requested in these terms will be understood to be granted without the need for a pronouncement by the authority and will begin to compute from the expiration of the previous term.
After the aforementioned deadlines, the authority, within a period that will not exceed fifteen days, will assess the documentation, information or statements that have been asserted and will notify the taxpayers of their resolution at the address or email that they have indicated when submitting their writing. for clarifications. Failing that, the notification will be made by publication in the DOF.
Within the first five days of the period referred to in the preceding paragraph, the authority may require additional documentation and information from the taxpayer, which must be provided within the period of five days after the notification of the requirement takes effect. In this case, the aforementioned period of fifteen days will be suspended from the date the notification of the request takes effect and will resume the day after the said period of five days expires.
Once the period referred to in the previous paragraph has elapsed, without the taxpayer having proven compliance with the tax obligations provided for in articles 18-D, sections I, III, IV, VI and VII, and 18-J, sections II , subsection b) and III, of this Law, as the case may be, the temporary blocking of access to the digital service will be ordered, which will be lifted once the omitted obligations are met.
ARTICLE 18-H QUATER.- Obligations of the concessionaire of public telecommunications networks
For the purposes of the provisions of articles 18-H BIS and 18-H TER of the VAT Law, the temporary blocking must be ordered to the concessionaires of a public telecommunications network in Mexico, through a duly founded and motivated resolution, issued by public official with the position of general administrator in accordance with the provisions of the Internal Regulations of the Tax Administration Service. Regardless of the foregoing, said deconcentrated body may request the assistance of any competent authority to carry out the temporary blockade referred to in this article.
The concessionaire of the public telecommunications network in Mexico in question will have a period of five days from the day following the day on which the notification of the resolution in which the temporary blocking of access to the digital service, to carry out the corresponding temporary blocking and must report compliance with said temporary blocking to the tax authority no later than the fifth day following the one on which it was carried out.
ARTICLE 18-H QUINTUS. Posting Blocked Taxpayers and Unblocking Order
For the purposes of the provisions of articles 18-H BIS, 18-H TER and 18-H QUÁTER, the SAT will announce on its website and in the DOF the name of the provider and the date from which The access to the digital service must be temporarily blocked, so that the recipients of the services in the national territory refrain from contracting future services.
When the taxpayer complies with the obligations that gave rise to the temporary blocking of access to the digital service, the SAT, through resolution, will issue the unblocking order to the corresponding concessionaire of a public telecommunications network in Mexico, so that within a maximum period of five days is completed. Said order must be issued by the general administrator who has ordered the temporary blocking. Likewise, said decentralized body must reincorporate the taxpayer in the Federal Taxpayers Registry and include him in the list referred to in article 18-D, section I, of the VAT Law.
OTHER REFORMS TO THE VAT LAW
ARTICLE 15. Exemption for professional medical services provided through private welfare or charitable institutions
Section XIV is amended to include as services exempt from paying VAT, the provision of professional medical services provided by individuals through private assistance or charitable institutions authorized by the laws on the matter.
- 4. FEDERATION FISCAL CODE
ARTICLE 5 -A. Modification to the General Anti-Abuse Rule
With the 2020 tax reform, article 5 -A was added to establish what is known as the General Anti-abuse Rule, which consists of in which the tax authority may presumethat the legal acts lack a business reason and that they generate a direct or indirect tax benefit, so that said acts have the fiscal effects that correspond to those that would have been carried out to obtain the economic benefit reasonably expected by the taxpayer. Also in this article it was established that lThe tax effects generated in terms of this article will in no case generate consequences in criminal matters.
However, with the reform for 2021 it is established that lThe effects that the tax authorities grant to the legal acts of the taxpayers due to the general anti-abuse rule, will be limited to the determination of the contributions, their accessories and corresponding fines, without prejudice to the investigations and criminal liability that may arise with relation to the commission of the crimes foreseen in the Fiscal Code.
ARTICLE 13. Tax Mailbox Hours
A last paragraph is added to establish that the tax mailbox will be governed according to the schedule of the Central Zone of Mexico, in accordance with the Law of the Time System in the United Mexican States and the Decree that establishes the Seasonal Hours that are will apply in the United Mexican States.
ARTICLE 14. Term disposals with deferred payment or in installments
The second paragraph is amended to specify that it is understood that disposals of goods are made in term with deferred payment or in installments when vouchers are issued in the terms of article 29-A, section IV, second paragraph of the CFF
ARTICLE 14-B. Spin-off of companies
A fifth paragraph is added to this article to establish that the division of companies will have the character of alienation, when a concept or item whose amount was not registered or recognized in any company arises in the stockholders’ equity of the splinter, spun-off or spun-off company. of stockholders’ equity accounts of the statement of financial position prepared, presented and approved in the general meeting of partners or shareholders that agreed to the division.
ARTICLE 16-C. Concept of recognized markets
Section I is reformed to update the concept of recognized markets, replacing the Mexican Stock Exchange by the public limited companies that obtain a concession from the SHCP to act as a stock exchange in the terms of the Securities Market Law.
ARTICLE 17-F. Identity data verification
The second paragraph is amended to establish that individuals that determine the use of the advanced electronic signature as a means of authentication or signing of digital documents, may request the SAT the service of verification of the identity of the users.
ARTICLE 17-H. Cancellation of digital seal certificates
Sections XI and XII previously provided for in article 17-H Bis are added to this article, in order to immediately render the digital seal certificate without effect when:
XI. Detect that the c taxpayer The issuer of tax receipts did not disprove the presumption of non-existence of the operations covered by such receipts and is definitely in that situation in terms of the fourth paragraph of Article 69-B of the CFF
XII. Detect that these are taxpayers who did not disprove the presumption of unduly transmitting tax losses and are in the list of the ninth paragraph of article 69-B Bis of the CFF
The sixth paragraph is also amended to extend the term in which the tax authorities will announce the resolution on the clarification requests presented by the taxpayers who have been granted the digital seal certificate, which will be 10 days (previously it was 3 days).
ARTICLE 17-H Bis. Temporary restriction of digital seal certificates
Sections IV and X whose content was added to article 17-H are eliminated, and the second paragraph is modified to establish a time limit of forty business days so that taxpayers who have been temporarily restricted from using the digital seal certificate for the issuance of digital tax receipts, present the request for clarification to correct the irregularities detected or to distort the causes that motivated the application of such a measure.
It is also expected that when the period of forty business days expires without the taxpayer having submitted a request for clarification, the tax authorities will proceed to render the digital seal certificates ineffective.
ARTICLE 22. Return of balances in favor
This article is amended to provide that the refund request will be considered not submitted, in those cases in which the taxpayer, or the address indicated by it, is found as not located before the RFC and also when the request is not presented. request, it will not be considered as a collection management that interrupts the prescription of the obligation to return.
ARTICLE 22-D. Verification powers to verify the origin of the return
Sections IV and VI of this article are amended to establish the following:
IV. If there are several requests from the same taxpayer regarding the same contribution, the tax authority may exercise powers for each one or all of the requests and may issue a single resolution.
SAW. At the end of the exercise of the powers of verification to verify the origin of the return, the authority must issue and notify the corresponding resolution within a period of no more than 20 business days (previously the period was 10 days)
In relation to the foregoing, the Fifth Transitory Article states that in the return procedures that are in process at the entry into force of the reform Decree and verification powers have been initiated to verify their provenance in accordance with the ninth paragraph of Article 22, the resolution must be issued within the term provided in section VI of article 22-D of the CFF in force prior to the reform.
ARTICLE 26. Joint and several liability
Section XII is amended to provide that in the event of a split, the limit of joint and several liability of the spun-off companies will not apply, which is up to the capital value of each of them at the time of the split, in the following case: when a concept or item whose amount was not registered or recognized in any of the stockholders ‘equity accounts arises in the stockholders’ equity of the spin-off, spun-off or spin-off company of the statement of financial position prepared, presented and approved in the general meeting of partners or shareholders that agreed to the division.
Subsection XIX is also added to incorporate as joint and several liability companies resident in Mexico or resident abroad with permanent establishment in the country, which maintain operations with related parties resident abroad over which there is effective control, when the latter constitute a permanent establishment in Mexico in terms of tax provisions. This responsibility will not exceed the contributions that such operations would have caused said resident abroad as a permanent establishment in the country.
ARTICLE 27. Federal Taxpayers Registry
The following modifications are made to the RFC:
Section B, section II. It is specified that a single e-mail address and a telephone number of the taxpayer must be registered with the RFC and kept updated.
Section B, section VI. Is established that the notice through which the name and RFC code of the partners and shareholders must be informed, also includes associates and other people who by their nature are part of the organic structure and who hold said character in accordance with the statutes or legislation under which they are constituted and must be presented each time any modification or incorporation is made with respect to these, in the terms established by the SAT through general rules.
Section C, section XII. This fraction is added to incorporate as a faculty of the tax authority, suspend or decrease the obligations of taxpayers, when it is confirmed in their systems or with information from third parties, that they have not carried out any activity in the three previous years.
Section D, section IX. This fraction is added to establish that taxpayers who present the notice of cancellation in the RFC due to total liquidation of assets, due to total cessation of operations or due to merger of companies, must comply with the following requirements and those established by the SAT through rules of general character:
- Not be subject to the exercise of powers of verification, or have tax credits at your expense.
- Not be included in the lists referred to in articles 69, 69-B and 69-B Bis of the CFF
c) That the declared income, as well as the tax withheld by the taxpayer, manifested in the declarations of provisional payments, withholdings, definitive or annual, agree with those indicated in the digital tax receipts by Internet, files, documents or databases that carried by the tax authorities, are in their power or to which they have access.
ARTICLE 29. Digital tax receipts
The first paragraph of this article is modified to reiterate the obligation that taxpayers have to request the respective digital tax receipt, when:
- Make partial or deferred payments that settle balances of other CFDIs
- Export goods that are not subject to sale or whose sale is free.
ARTICLE 29-A. Requirements for digital tax receipts
The following modifications are made:
IV. It is specified that when the RFC is not available and the generic code established by the SAT is indicated in the voucher, it will be considered as an operation held with the general public. Furthermore, it is provided that the SAT may establish facilities or specifications through general rules for the issuance of digital tax receipts over the Internet for operations carried out with the general public.
V. It is clarified that the quantity, unit of measure and class of the goods or merchandise or description of the service that they cover, will be established in the digital tax receipts using the catalogs included in the technological specifications referred to in section VI of article 29 of the CFF.
VII. It is specified that when the consideration is paid in a single payment but is carried out deferred from the moment the CFDI that covers the total value of the operation is issued, a tax receipt will be issued for the total value of the operation at the time of that this is carried out and a tax receipt will be issued for each of the rest of the payments received. Likewise, the requirements relating to the total value of the operation, the amount of taxes withheld, the amount of taxes transferred and the breakdown of the corresponding tax rates are also eliminated for payment vouchers.
ARTICLE 30. Period to keep the accounting
This article is amended, in accordance with the following:
- The information and documentation necessary to implement the agreements reached as a result of the dispute resolution procedures contained in the treaties to avoid double taxation is included as part of the documentation that must be kept for as long as the company subsists.
- The information and supporting documentation that must be kept as part of the accounting are included, without limitation, to prove the following movements in equity:
- Increases of capital stock in cash: the account statements issued by financial institutions
- Capital increases in kind or surplus due to the revaluation of fixed assets: the corresponding appraisals referred to in article 116 of the General Law of Commercial Companies
- Capital increases by capitalization of reserves or dividends: the meeting minutes in which these acts are recorded, as well as the corresponding accounting records.
- Capital increases due to capitalization of liabilities: the meeting minutes in which these acts are recorded, as well as a certification that contains the characteristics established by the SAT through general rules, of the accounting existence of the liability and its value.
- Decrease in share capital by reimbursement to partners: the account statements issued by financial institutions
- Decrease in share capital through release granted to partners: the minutes of subscription, release and cancellation of the shares, as appropriate.
- Merger or division of companies: the statements of financial position, statements of changes in stockholders’ equity and the working papers of the determination of the net tax profit account and of the capital contribution account, corresponding to the fiscal year immediately before and after the one in which the made the merger or spin-off.
- Dividend or profit distribution: the account statements issued by financial institutions stating said situation.
- It is established that when the tax authority is exercising powers of verification regarding fiscal years in which dividends or profits are distributed or paid, their capital is reduced or capital remittances are reimbursed or sent in terms of the Income Tax Law, they must also provide the movements of the net tax profit account, the contribution capital account or any other tax or accounting account involved in the aforementioned acts, regardless of the year in which the movements of said accounts originated
ARTICLE 32-B Bis. Financial accounts report
Sections IV and V of this article are modified, to move to August 31, the date of presentation of the annual reports of the financial accounts reportable by the Financial Institutions, to read as follows:
IV. The information of high value accounts and new accounts that are reportable will be presented by declaration to the tax authorities annually no later than August 31 and, for the first time, no later than June 30, 2017.
V. The information on low-value accounts and pre-existing accounts of entities that are reportable accounts will be submitted by declaration to the tax authorities annually no later than August 31 and, for the first time, no later than June 30, 2018. .
ARTICLE 33. Tax assistance and dissemination
Article 33 is amended in its section I subsections a) and b) to include the following in its wording:
I. Tax authorities will provide free assistance to taxpayers and the general public
a) They will inform about the possible consequences in case of not complying with the tax provisions, provide supporting printed or digital material and will exercise actions in matters of tax civility and tax culture to promote values and principles for the promotion of formality and compliance with tax obligations
b) They will invite taxpayers to come to their offices in order to be able to guide them regarding the correction of their tax situation for the correct fulfillment of their tax obligations
In addition, subsection i) of fraction I and fraction IV are added to establish the following:
i) The tax authority will make known periodically and in general for the taxpayers of the Income Tax Law, reference parameters with respect to profit, deductible concepts or effective tax rates presented by other entities or legal figures that obtain income, Considerations or profit margins for carrying out their activities based on the economic sector or industry to which they belong.
The dissemination of this information will be done in order to measure tax risks. The SAT under the protection of voluntary compliance programs may inform the taxpayer, their legal representative and in the case of legal entities, their management bodies, when it detects cases of risk based on the parameters indicated in the previous paragraph, without that it is considered that the tax authorities initiate the exercise of their powers of verification. These programs are not binding and will be developed according to the general rules issued by the SAT.
IV. Promote compliance in terms of filing returns, as well as corrections to your tax situation by sending:
a) Payment proposals or pre-filled statements.
b) Communications to promote compliance with their tax obligations.
c) Communications to report detected inconsistencies or atypical behaviors.
Sending the documents indicated in the previous paragraphs will not be considered the beginning of powers of verification.
ARTICLES 40. Application of Enforcement Measures
Section III of article 40 is amended to include third parties related to taxpayers, and the effects of making them subject to the precautionary insurance of assets or negotiation, when they do not comply with requests for information or documentation requirements addressed to them, as to the provisions of article 40-A of the CFF and to the general rules established by the SAT.
ARTICLES 40-A. Precautionary Assurance
Article 40-A is amended to incorporate third parties related to the taxpayer or jointly responsible, in the procedure for precautionary insurance. In addition, other modifications were made, mainly related to the following:
I. Subparagraph d) is added. that incorporates the practice of precautionary assurance when containers or containers that contain alcoholic beverages are detected that do not have labels or seals attached, or, if they are false or altered, and when the legal possession of the labels or seals is not accredited that the taxpayer has in his possession.
II. It is established that the precautionary assurance of the assets or the negotiation of third parties related to the taxpayer or jointly responsible will be practiced for up to one third of the amount of the operations, acts or activities that said third party carried out with the taxpayer or jointly responsible, or with which the tax authority intends to verify the requests for information or documentation requirements addressed to them.
III. The order of priority of the precautionary assurance is changed to point first to bank deposits and, following in the order, accounts receivable, stocks, bonds, etc; money and precious metals; property; movable property; the negotiation of the taxpayer; copyright and lastly artistic works, scientific collections and jewelery.
Likewise, it is added as one of the assumptions for the precautionary insurance of bank accounts to proceed, when the taxpayer, jointly responsible or third party related to them, has been sanctioned on two or more occasions for the commission of any of the infractions to which Section I of Article 85 of the CFF refers to. It also indicates that in the event that they do not have bank accounts, the precautionary assurance will be practiced on any of the assets without the need to exhaust the established order of priority.
IV. When it comes to the insurance of bank deposits, it is established that the corresponding financial entity or savings and loan cooperative society must inform the taxpayer, jointly responsible or third party related to them the amount of the amounts insured, as well as the number of the accounts or contracts on which said assurance has been performed.
The terms in which the corresponding commission must inform the authority that ordered the measure, the information regarding the name, reason, or company name of the entity that has practiced it, the amount of the amounts insured, as well as the number of the accounts or contracts on which said assurance has been made.
In addition, it is specified that financial entities or cooperative savings and loan societies may in no case deny taxpayers information about the authority that ordered the insurance.
V. This fraction is added to establish that the assets or the negotiation of the taxpayers, jointly and severally liable parties or related third parties, are insured from the moment the precautionary insurance is practiced, even when they are subsequently ordered, recorded or registered with other institutions, agencies, registries or third parties.
SAW. It is established that the authority will notify to the taxpayer, jointly and severally liable or related third party, the conduct that originated the precautionary assurance and the amount thereof, being able to use any of the forms of notification indicated in article 134 of the CFF (in substitution of personal notification or by tax mailbox) . In addition, a period of no more than twenty days is established, replacing the three-day period.
VIII. Although it is established that in the cases provided for in this section, the authority must order that the precautionary insurance be lifted no later than the next third day, a paragraph is added to indicate that the The tax authority will notify the taxpayer, jointly and severally liable or related third party, that the lifting of the precautionary assurance of their assets or negotiation was carried out, in terms of the provisions of article 134 of this Code, within a period or longer twenty days from the date on which the precautionary insurance has been lifted.
In accordance with the provisions of the Fifth Transitory Article, in the procedures for the precautionary assurance of assets or the negotiation of taxpayers or joint and several liable parties and their lifting, which are pending resolution upon the entry into force of the reform Decree , must be substantiated and resolved in terms of article 40-A of the CFF in force until December 31, 2020.
ARTICLE 44. The refusal to sign the home visit certificate does not affect its validity.
A paragraph is added to section III of this article to specify that if at the closing of the record that is drawn up, the visited or the person with whom the diligence was understood or the witnesses refuse to sign the record, or the visited or the person With whom the diligence was understood, they refuse to accept a copy of the record, said circumstance will be established in the record itself, without this affecting the validity and probative value of the same; terminating the diligence.
ARTICLE 46. Rules for home visits
A paragraph is added to section IV, as well as two final paragraphs, which indicates the following:
Visitors will have the power to assess the documents or reports obtained from third parties in the course of the visit, as well as the documents, books or records submitted by the taxpayer to disprove the facts or omissions mentioned in the last partial act. The assessment will include the suitability and scope of the reference documents, books, records or reports, as a result of the analysis, review, comparison, evaluation or assessment, carried out individually or as a whole, in order to distort or not the mentioned facts or omissions.
For the purposes of this article, it will be understood as circumstantial, to detail in detail all the information and documentation obtained within the home visit, through the analysis, review, comparison against tax provisions, as well as the evaluation, estimate, appreciation, calculation, adjustment and perception, carried out by the visitors, without it being understood in any way that the action of circumstances constitutes evaluation of evidence.
The information referred to in the preceding paragraph will be, but not limited to, that which is consigned in the books, records and other documents that make up the accounting, as well as that contained in any means of digital storage or data processing that taxpayers subject to review have in their possession, including objects and merchandise found at the visited address and information provided by third parties.
ARTICLE 49. Procedure for home visits
This article is amended to establish details in the relationship with home visits referred to in sections V and XI of article 42 of the CFF
- The offices, warehouses, warehouses and places where administrative activities are carried out are incorporated as places where the home visits referred to in this article can be made.
- The reference of “record” is changed to “record or records” of home visit in sections III, IV and V
According to the explanatory memorandum, this last change is due to the fact that the home visits referred to in this article will be allowed to be exhausted in more than one diligence, providing that the authorities return to the domicile or establishment of the taxpayer where it is being practiced. the visit, in order to carry out a second or subsequent proceedings under the same order.
ARTICLE 52-A. Public Accountant Opinion Review
The following clarifications are made regarding the review of the opinion:
- When the public accountant who has formulated the opinion is required to display the working papers prepared for the audit, he must appear before the tax authority in order to make the clarifications that are requested, in relation to them.
- The previous review will be carried out exclusively with the public accountant who has formulated the opinion, without the legal representation being appropriate.
- The sequential review of the opinion provided for in this article will not proceed in the case of the review of uses derived from the authorization or concession granted for the provision of management, storage and custody services of commercial goods, or in the case of fines in foreign trade matter
ARTICLE 53. Term to present reports or documents in reviews
The last paragraph of this article is amended to indicate that any of the deadlines for providing information in the audit acts established in article 53 may be extended by the tax authorities for ten more days, in the case of reports whose content is difficult. to provide or difficult to obtain.
ARTICLE 53-B. Electronic Reviews in foreign trade matters
The last paragraph of this article is amended, specifying that the deadline for completing the electronic review process in foreign trade matters will be six months and it will only be two years when an international certification has been requested.
ARTICLE 69-B Bis. Undue transfer of the right to reduce tax losses
This article is amended regarding the following:
- It is specified that what the authority may presume in accordance with this article is “the undue transmission of the right to reduce tax losses” instead of “the improper transmission of tax losses”
- It is established that the statements made by the taxpayer to the authority to distort the facts, will indicate the purpose of the legal acts that gave rise to the transmission of the right to reduce tax losses; in order for the authority to be able to determine that this transfer had as its main purpose the development of its business activity and not that of obtaining a tax benefit
- It incorporates the possibility that taxpayers request through the tax mailbox, on a single occasion, an extension of ten days to the expected period of twenty days to provide information and documentation, as long as the extension request is made within the initial term twenty days.
- It is specified in the last paragraph that when the taxpayer has not corrected his tax situation, it shall be considered that the transmission of the right to reduce the tax loss pursuant to this article is a simulated act for the purposes of the crimes provided for in the CFF
ARTICLE 69-C and 69-H. Conclusive Agreements
Article 69-C is amended to establish a time limit to adopt a conclusive agreement, up to within twenty days after the one in which the final act was drawn up, the notice of observations or the provisional resolution, as the case may be, notified. .
The cases in which the request for the adoption of a conclusive agreement will not proceed are also established:
I. Regarding the powers of verification that are exercised to verify the origin of the return of balances in favor or payment of the undue, in terms of the provisions of articles 22 and 22-D of the CFF
II. Regarding the exercise of powers of verification through certificates to third parties in terms of sections II, III or IX of article 42 of this Code.
III. Regarding acts derived from the execution of resolutions or sentences
IV. When the period of twenty days following the one in which the final act has been drawn up, the notice of observations or the provisional resolution has been notified, as the case may be.
V. In the case of taxpayers who are located in the cases referred to in the second and fourth paragraphs, the latter in its final part, of article 69-B of this Code, that is, companies that invoice simulated operations (EFOS) presumed or definitive.
For its part, article 69-H specifies that against the conclusive agreements reached and signed by the taxpayer and the authority, no means of defense or any dispute resolution procedure contained in a treaty will proceed to avoid double taxation.
ARTICLE 75. Fines: an aggravating factor is incorporated and the payment term is reduced for its reduction
Section V is incorporated into this article, considering as an aggravating factor for the imposition of fines, that taxpayers do not comply with the tax provisions on transfer pricing, being as follows:
V. It is considered aggravating that taxpayers do not comply with the provisions of articles 76, sections IX and XII, 76-A, 90, penultimate paragraph, 110, section XI, 179, 180, 181 and 182 of the Tax Law About Income.
Likewise, section VII (before VI) of this article is amended to reduce to 30 business days after the notification of the sanction takes effect, the term to pay the fine and obtain a reduction of 20% of its amount ( before the deadline was 45 days)
ARTICLE 76. The reduction of fines in transfer pricing matters is eliminated.
The tenth paragraph of this article, which established 50% reductions in fines for breach of transfer pricing obligations, is repealed.
ARTICLE 90-A. Infringement for concessionaires of public telecommunications networks
This article is added to establish a fine of $ 500,000.00 to $ 1’000,000.00 to sanction concessionaires of a public telecommunications network in Mexico who do not comply, within a maximum period of five days, with the order to block access to the digital service of the provider of said services provided for in article 18-H QUATER, second paragraph, of the VAT Law. The same sanction will be applied when the aforementioned concessionaires do not carry out the unblocking within the period referred to in article 18-H QUINTUS, second paragraph, of the aforementioned Law. Said sanction will also be imposed for each calendar month that elapses without complying with them. mentioned orders.
ARTICLE 103. Presumption of Contraband
Section XXI is added to this article to presume that the crime of smuggling is committed when:
XXI.It is omitted to return, transfer or change the customs regime, the merchandise imported temporarily in terms of article 108, section III, of the Customs Law.
The explanatory statement indicates that the aforementioned provision of the Customs Law, allows companies with export promotion programs, import merchandise of foreign origin temporarily during the term of the program and without payment of the contributions corresponding to the definitive importation, However, there are companies that do not return merchandise abroad, nor do they change their regime once the program ends, which is intended to be avoided with this reform.
The following amendments refer to clarifications made to the articles of Title V relating to administrative procedures, in accordance with the following:
ARTICLE 123. Documents accompanying the appeal for revocation
A third paragraph is added to this article, to establish that when processing the appeal for revocation andIn case the documents are presented in a language other than Spanish, they must be accompanied by their respective translation.
ARTICLE 133-A. Term for the authority to comply with the resolutions issued in the revocation appeal
The last paragraph is amended to establish that lThe deadlines for compliance with the resolution established in this article will begin to run as of the thirty days to challenge it, unless the taxpayer proves to have filed a means of defense (before the deadline was 15 days)
Notifications and guarantee of tax interest
ARTICLE 139. Notifications by stages
This article is amended to establish that Notifications by podiums will be made by fixing the document to be notified for six days in a place open to the public in the offices of the authority that makes the notification (previously the term was 15 days)
ARTICLE 141. Guarantee of Fiscal Interest
Section V of this article is amended to specify that the seizure in the administrative channel, to guarantee the fiscal interest, may be locked only on tangible and immovable property, except rustic properties, as well as on negotiations.
ARTICLE 143. Manner of making the Guarantees effective
This article is amended mainly to replace the term “surety companies” with “institutions that issue surety policies” by virtue of the fact that there are currently insurers authorized to issue surety policies.
Seizure and Auction
ARTICLE 160. Seizure of credits
The first paragraph is amended to establish that if the debtors of the garnishee do not report the characteristics of the contractual relationship with the taxpayer within three days, a fine will be imposed in accordance with Article 91 of the CFF.
In addition, the following paragraphs are added:
- In the case of titles to order or bearer, the seizure can only be practiced by physically obtaining them.
- If the title of the credit itself is secured, a depositary will be appointed to keep it in custody, who will have the obligation to do everything necessary so that the right that the title represents is not altered or impaired, and to attempt the actions and resources that the law grants to make the credit effective.
- Once the payment of the credit has been made, by the debtor to the garnishee, the authority will require the latter to deliver the digital tax receipt over the Internet within a period of three days for the concept that was the reason for the payment made, warned that, if it does not do so, the executing authority will issue the corresponding document in its default.
ARTICLE 177. Notification to creditors of the auction period
This article is amended to Specify that the creditors that appear in the encumbrance certificate will be additionally notified by courts or by edicts, in the event that they cannot be notified personally or through the tax mailbox, of the date on which the auction will take place.
ARTICLE 183. Formalities for the auction
The first paragraph is reformed in the reference to the SAT auction website, instead of the SAT auction website
The penultimate paragraph is also amended to specify that the auction is considered to have been concluded in favor of whoever made the best bid and made the payment of the bid offered, within the deadlines established in articles 185 and 186 of this Code.
ARTICLE 185 and 186. Payment of the position of movable property, real estate and negotiations
These articles are amended in the same sense of considering the auction concluded until the winning bidder makes the full payment of the bid offered and the bank deposit is incorporated as a means of payment of the bid offered.
ARTICLE 188-Bis. Refund of amounts paid by the bidder in the auction procedure
It is reformed to specify that the period in which the bidder may requesting the delivery of the amounts paid for the acquisition of the auctioned goods, will run from the date on which the authority reports on the impossibility of delivering them.
ARTICLE 196-A. Abandonment in favor of the Treasury of the seized assets
This article replaces the methods of personal notification, by tax mailbox or by certified mail with acknowledgment of receipt, being able to use any of the forms of notification indicated in article 134 of the CFF to inform that the goods have caused abandonment and become property of the federal treasury.